December 09, 2025
IRS Adds New QM Number Requirement to Biomass Tax Credit Form
The IRS has released the updated Form 5695 (Residential Energy Credits) for the 2025 tax year. Taxpayers claiming the Energy Efficient Home Improvement Credit must now include the four-character Qualified Manufacturer Identification Number (QMID) for qualifying biomass stoves.
The QMID requirement, established in the Inflation Reduction Act to help prevent fraud across the tax credit program, requires manufacturers to apply for a QMID and make it readily accessible to distributors, dealers, and customers to ensure product eligibility.
As a reminder, the Energy Efficient Home Improvement Credit expires on December 31, 2025, and qualifying biomass stoves must be installed before that date.
Please see HPBA’s website for more information or contact governmentaffairs@hpba.org.